CS/SB 1398: Research and Development Expenses Tax Credit [EPCC]
GENERAL BILL by Commerce ; Oelrich
Research and Development Expenses Tax Credit [EPCC]; Creates the research and development tax credit program. Provides eligibility requirements for research and development tax credits and an amount for such credit. Authorizes the sale or assignment of unused credit to certain taxpayers under certain conditions. Requires that parties to a sale or assignment obtain the Department of Revenue's approval before completing such sale or assignment, etc.
Effective Date: 07/01/2008
Last Action: 5/2/2008 Senate - Died in Committee on Finance and Tax
Bill Text: Web Page | PDF
Last Action: 5/2/2008 Senate - Died in Committee on Finance and Tax
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 1/25/2008 | Senate |
• Filed |
| 2/21/2008 | Senate |
• Referred to Commerce; Finance and Tax; General Government Appropriations |
| 3/4/2008 | Senate |
• Introduced, referred to Commerce; Finance and Tax; General Government Appropriations -SJ 00086 |
| 3/13/2008 | Senate |
• On Committee agenda-- Commerce, 03/18/08, 9:00 am, 401-S --Temporarily postponed |
| 3/20/2008 | Senate |
• On Committee agenda-- Commerce, 03/25/08, 9:00 am, 401-S |
| 3/25/2008 | Senate |
• CS by Commerce; YEAS 6 NAYS 0 -SJ 00373; CS read 1st time on 03/27/08 -SJ 00374 |
| 3/26/2008 | Senate |
• Pending reference review under Rule 4.7(2); Now in Finance and Tax -SJ 00373 |
| 5/2/2008 | Senate |
• Died in Committee on Finance and Tax |
079230 - Amendment to Amendment (201576)